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GST notice types, explained

Find your form number below. Each entry tells you what the officer wants, the law behind it, and your deadline.

GST नोटिस का जवाब हमेशा समय पर दें — सही जवाब से ज़्यादा ज़रूरी है समय पर जवाब। Deadline matters more than a perfect reply.

✓ Verified against official notifications · 29 Sept 2026 · How we verify →

Recent change: GSTAT appeal deadline extended to 31 July 2026 (30 Jun 2026)

How to structure any reply: admitted vs disputed

Every reply the generator drafts follows the same skeleton officers expect. Copy this structure even if you write the letter yourself:

  1. Reference block — notice number and date, your GSTIN and legal name, tax period, and the officer's designation.
  2. Facts admitted — state plainly what you agree with (e.g. “GSTR-1 exceeded GSTR-3B by ₹12,400 for March 2026”). Admitting undisputed facts builds credibility.
  3. Facts disputed, point by point — answer each allegation with its own paragraph, citing the invoice, return or ledger entry that proves it.
  4. Payment via DRC-03 (if any) — where you accept part of the demand, pay it through Form DRC-03 on the portal and quote the DRC-03 ARN and date in the reply so the officer can link it.
  5. Prayer — ask for exactly what you want: drop the proceedings, grant a personal hearing under s.75(4), or adjust the demand to the admitted amount.

ASMT-11 checklist

  • ASMT-10 discrepancies, one reply per point
  • Reconciled GSTR-1 vs 3B vs 2B workings
  • DRC-03 ARN if any tax is paid
  • Request 15-day extension if records aren't ready

DRC-06 checklist

  • Preliminary objections (limitation, no DRC-01A, wrong section)
  • Merits with invoice-level evidence attached
  • Demand table: admitted vs disputed amounts
  • Written request for personal hearing

REG-18 checklist

  • Ground from REG-17 quoted back verbatim
  • Proof the default is fixed (returns filed, address proof)
  • Request: do not cancel the GSTIN
  • File within 7 working days — suspension bites fast

Drafts are starting points, not filings. Generate a draft, then have your CA review every figure before you submit it on the portal — wrong admissions in a reply can't be unsaid.

ASMT-10

Scrutiny of returnsMedium risk

The officer found discrepancies while scrutinising your returns and wants an explanation.

Law
s.61, Rule 99
Reply in
ASMT-11
Time to reply
30 days (or as allowed by the officer)
Draft a ASMT-10 reply →

DRC-01A

Intimation of tax ascertained (pre-show-cause)Medium risk

The officer is telling you the tax they believe is due before issuing a formal show cause notice. You can pay or object.

Law
s.73(5)/74(5), Rule 142(1A)
Reply in
DRC-01A Part B
Time to reply
As specified in the intimation (typically 7–30 days)
Draft a DRC-01A reply →

DRC-01

Show cause notice (summary)High risk

A formal demand for tax, interest and penalty. If you don't reply, an order can be passed against you.

Law
s.73/74, Rule 142(1)
Reply in
DRC-06
Time to reply
30 days, or as stated in the notice
Draft a DRC-01 reply →

DRC-01B

Liability mismatch: GSTR-1 vs GSTR-3BMedium risk

Tax declared in GSTR-1 exceeds tax paid in GSTR-3B beyond the prescribed limit. Pay the difference or explain it.

Law
Rule 88C
Reply in
DRC-01B Part B
Time to reply
7 days — GSTR-1 for the next period is blocked until you respond
Draft a DRC-01B reply →

DRC-01C

ITC mismatch: GSTR-2B vs GSTR-3BMedium risk

ITC claimed in GSTR-3B exceeds ITC available in GSTR-2B beyond the prescribed limit.

Law
Rule 88D
Reply in
DRC-01C Part B
Time to reply
7 days — GSTR-1 for the next period is blocked until you respond
Draft a DRC-01C reply →

GSTR-3A

Notice for non-filing of returnMedium risk

You haven't filed a return. If you don't file, the officer can assess your tax to the best of judgment (ASMT-13).

Law
s.46, Rule 68
Reply in
Letter / filing the return
Time to reply
15 days
Draft a GSTR-3A reply →

REG-03

Clarification on registration applicationLow risk

The officer needs more information or documents before approving your registration.

Law
Rule 9(2)
Reply in
REG-04
Time to reply
7 working days

REG-17

Show cause notice for cancellation of registrationHigh risk

The officer proposes to cancel your GSTIN — commonly for non-filing of returns or not operating from the declared address.

Law
s.29, Rule 22(1)
Reply in
REG-18
Time to reply
7 working days
Draft a REG-17 reply →

REG-31

Intimation for suspension and cancellationHigh risk

Your registration is suspended because of significant differences in returns (e.g. GSTR-1 vs 3B, 2B vs 3B).

Law
Rule 21A(2A)
Reply in
Letter / filing the return
Time to reply
30 days

ADT-01

Notice of departmental auditMedium risk

The department will audit your books. You'll need to produce records at the stated time and place.

Law
s.65, Rule 101
Reply in
Letter / filing the return
Time to reply
At least 15 working days' notice before the audit

CMP-05

Show cause notice: composition eligibilityMedium risk

The officer believes you are not eligible for the composition scheme.

Law
Rule 6(4)
Reply in
CMP-06
Time to reply
15 days

ASMT-14

Show cause notice to an unregistered personHigh risk

The department believes you should have been registered and proposes to assess your tax.

Law
s.63, Rule 100(2)
Reply in
Letter / filing the return
Time to reply
15 days

Frequently asked questions

How do I know a GST notice is genuine?

Every genuine communication carries a Document Identification Number (DIN) or appears under View Notices and Orders on the GST portal.

Can I ignore a notice if I've already filed?

No. Reply with the ARN and details, so the proceedings are formally closed.